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【单选题】
下列关于税负转嫁的表述中，正确的是( )。A.
前转是纳税人通过压低生产要素的进价从而将应缴纳的税款转嫁给生产要素的销售者或生产者负担的形式
B.
后转是纳税人在进行商品或劳务的交易时通过提高价格的方法将其应负担的税款向前转移给商品或劳务的购买者或者最终消费者负担的形式
C.
前转的发生一般是因为市场供求关系不允许纳税人提高商品价格所致
D.
税收资本化主要发生在某些资本品的交易中
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皮皮学刷刷变学霸
举一反三
【单选题】In which of the following situations is the net realisable value of an item of inventory likely to be lower than cost?
A.
The production cost of the item has been falling.
B.
The selling price of the item has been rising.
C.
The item is becoming obsolete.
D.
Demand for the item is increasing.
【单选题】The annual demand for an item of inventory is 2,500 units. The cost of placing an order is $80 and the cost of holding an item in stock for one year is $15. What is the economic order quantity, to the...
A.
31 units
B.
115 units
C.
163 units
D.
26,667 units
【单选题】The annual demand for an item of inventory is 2,500 units. The cost of placing an order is $80 and the cost of holding an item in stock for one year is $15. What is the economic order quantity, to the...
A.
31 units
B.
163 units
C.
115 units
D.
26,667 units
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